Wheldon's cost accounting / L. W. J. Owler, J. L. Brown

Contents;

1. Introduction
2. The elements of cost
3. Factory organization in conjunction with the costing system
4. Purchasing procedure
5. Stores routine
6. Methods of valuing material issues
7. Labour: Engagement, time-keeping and time-booking
8. Labour: Methods of remuneration
9. Wages
10. Overhead: Classification and distribution
11. Overhead: Absorption by production
12. Overhead: Administration, and selling and distribution
13. Overhead: Depreciation and interest on capital
14. Cost control accounts
15. The reconciliation of cost and financial accounts
16. Integral accounts
17. Contract costs
18. Factory job costing
19. Service costing
20. Process costing: Introduction and general principles
21. Process costing: Work in progress, joint products and by-products
22. Uniform costing
23. Marginal costing
24. Budgetary control
25. Standard costing: Introduction; Basic variances
26. Standard costing: Calculations of advanced variances
27. Profitability
28. Auditing of cost accounts
29. Mechanised cost accounting

includes Index